Services

Income Tax Administration

Income tax administration, tax collection and ensuring compliance are the primary purposes of the Central Collection Agency. The Agency performs all services necessary for these purposes except filing court cases against taxpayers. The Agency is responsible for mailing returns, processing all payments, billing taxes due, assessing penalties and interest, issuing refunds, mailing delinquency notices, preparing court cases and distributing the taxes collected to member municipalities.

Taxpayer Assistance

Personalized on-site taxpayer assistance is provided, as needed, at member municipalities' offices during the filing season or if large numbers of delinquent taxpayers are called in for failure to file and/or pay the taxes due. A toll-free number, (800) 223-6317, is available for taxpayers' use in contacting CCA offices. Additionally, a 24/7 Interactive Voice Response line is available for taxpayers to check their account history and request paper forms.

Online Services

Electronic filing and payment options are available through eFile. Tax forms are available online with options to use PDF interactive forms or print.

Audit and Compliance

All tax returns are verified for accuracy and random audits are performed on a very high percentage of accounts. All refund requests are audited prior to issuing refunds. Several methods are employed to ensure all taxpayers pay the taxes due. As an example, we match the State of Ohio name and address files annually with our own files to identify new taxpayers. Most municipalities require all residents to file a return or exemption certificate annually. When a residential property changes ownership, we contact the new owner to establish an account if necessary. We also utilize W-2 information filed by employers in other CCA member municipalities. A survey of employers in a municipality is conducted, upon request, to ensure they are filing and properly withholding the taxes from their employees.

Community Access

Community Access is a service that is offered only to our member municipalities. It allows the member’s Tax Administrator to remotely access their municipality’s taxpayer income tax information.

Distribution Dates

Funds are distributed by wire transfer to municipalities regularly on the Monday following the second Wednesday of each month. All funds held by CCA are invested daily and the interest earned is allocated to member municipalities to reduce the gross cost allocated to the member.

Costs

All expenses of the Agency are allocated to the member municipalities based on a two- factor formula. The first factor is the percentage calculated by dividing the revenue collected for each member by the total revenue collected by the Agency. The second factor is the percentage calculated by dividing the number of transactions recorded for each member by the total transactions recorded by the Agency. The cost allocated to each member is calculated by multiplying the average of these two percentages by the total Agency cost.

Overhead costs are deducted from the monthly distribution. Although the contract provides for a maximum of 5% to be withheld each month, CCA has a policy of only withholding an amount sufficient to cover the actual costs. For most members this amount is approximately 2% of the taxes collected.